NY State Senate Bill 2021-S7503

Senate Bill S7503

2021-2022 Legislative Session

Authorizes Alyssa and Adam Borg to file a late application for a STAR real property tax exemption

download bill text pdf

Archive: Last Bill Status - In Senate Committee Local Government Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 05, 2022	referred to local government
Nov 05, 2021	referred to rules

2021-S7503 (ACTIVE) - Details

See Assembly Version of this Bill:: A8355
Current Committee:: Senate Local Government
Law Section:: Real Property Taxation

2021-S7503 (ACTIVE) - Summary

Authorizes Alyssa and Adam Borg to file a late application with Nassau county for a STAR real property tax exemption; authorizes a refund of taxes paid.

2021-S7503 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S7503

SPONSOR: GAUGHRAN
 
TITLE OF BILL:

An act to authorize Alyssa and Adam Borg to file a late application for
a STAR real property tax exemption

 
PURPOSE:

Authorizes Alyssa and Adam Borg to file a late application for a STAR
real property tax exemption

 
SUMMARY OF PROVISIONS:

Section one authorizes the assessor of Nassau County to accept an appli-
cation for a STAR exemption for the 2015-16 tax roll. If accepted the
application will be reviewed as if it had been received by the applica-
ble deadline for filing.

Section 2 This act shall take effect immediately.

 
JUSTIFICATION:

In 2013 the Borg's bought a home in Plainview, NY. Following the
purchase, they believed they had successfully applied for and received
the Basic STAR exemption for 2013-14 and 2014-15. However, when the
basic STAR exemption was not applied for 2015-16 the Borg's learned that
despite registering to receive the basic STAR exemption with New York
State Department of Taxation and Finance, they needed to apply through
Nassau County.

NYS Taxation and Finance sent a letter to the homeowners explaining the
process to complete the application for the Basic STAR exemption but did
not include directions to apply with the county. The letter sent was
misleading and led to the loss of $1,400 for the homeowners.

Previously the legislature passed legislation that would allow a window
where taxpayers could apply for the Basic STAR exemption in situations
where they registered with New York State but did not apply for the STAR
exemption with their county of residence.  Unfortunately, the legis-
lation sunset on 10/1/2015. The Nassau County STAR supervisor has
explained they would process a STAR payment for the 2015-16 year if the
State passes legislation.

 
LEGISLATIVE HISTORY:':

New Bill.

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This bill shall take effect immediately.

2021-S7503 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7503
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             November 5, 2021
                                ___________
 
 Introduced  by Sen. GAUGHRAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to authorize Alyssa and Adam Borg to file a late application  for
   a STAR real property tax exemption
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Notwithstanding any provision of the real property tax law,
 or any rule or regulation adopted pursuant thereto, the assessor of  the
 county  of  Nassau,  is hereby authorized to accept from Alyssa and Adam
 Borg, an application for a school tax relief (STAR)  exemption  pursuant
 to  section 425 of the real property tax law for the 2015-2016 tax roll.
 If accepted, such application shall  be  reviewed  as  if  it  had  been
 received  on  or before the applicable deadline for filing such applica-
 tions established for such roll. If satisfied that Alyssa and Adam  Borg
 would otherwise be entitled to such an exemption had the application for
 exemption been filed by the applicable deadline, the assessor, may grant
 exemption from applicable taxation by making any appropriate corrections
 to  the  subject  roll.  If  an  exemption  is granted subsequent to the
 payment of any subject tax, the governing body or tax department may, in
 its sole discretion, provide for the refund  of  those  taxes  paid  and
 cancel taxes, fines, penalties or interest remaining unpaid.
   § 2. This act shall take effect immediately.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13326-01-1

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.